16. Amendment of Section 2, Rajasthan Act No. 9 of 1996.
- In Section 2 of the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996),-(i)for the existing clause (a), the following clauses shall be substituted, namely:-"(a) "business" includes the activities of providing residential accommodation or any place for the purpose of organising parties, ceremonies or functions and any other service in connection with, or ancillary to, such activities for monetary consideration, whether or not such activities are carried on with motive to make gain or profit and whether or not any gain or profit accrues from such activities;"; and -(ii)for the existing clause (g), the following clause shall be substituted, namely:-"(g) "hotel" includes a residential accommodation along with the lawns there of, a lodging house, an inn, a public hose or a building or parts of a building or any place, where a residential accommodation or a space for the purpose of organising parties, ceremonies or functions is provided byway of business;";
